Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- AAGRICOLTURA, SILVICOLTURA E PESCA
- 01Produzioni vegetali e animali, caccia e servizi connessi
- 01.4Allevamento di animali
- 01.48Allevamento di altri animali
- 01.48.30Apicoltura
Description
- beekeeping; production of bees' byproducts (e.g. honey, beeswax, propolis, bee venom or honeycomb); bee propagation for sale
Exclusion notes
Excluded from division 01:
- field construction (for example, agricultural land terracing, drainage, preparing rice paddies), see section F
- activities of buyers and cooperative associations engaged in the marketing of farm products, see section G
- landscape service activities, see 81.30
Excluded from group 01.4:
- farm animal boarding and care, see 01.62
- production of hides and skins from slaughterhouses, see 10.11
Excluded from class 01.48:
- production of hides and skins originating from hunting and trapping, see 01.70
- raising of live ornamental fish, see 03.2
- operation of frog farms, crocodile farms, marine worm farms, see 03.21, 03.22
- operation of fish farms, see 03.21, 03.22
- boarding and training of pets, see 96.99
- operation of shelters for abandoned pets, see 96.99
Frequently asked questions
I want to register as a beekeeper and sell honey — what ATECO code?
01.48.30. Apiculture and the production of hive by-products (honey, beeswax, propolis, venom, honeycomb) as well as the propagation of bees for sale all fall here. If you raise other insects such as crickets or larvae instead, the correct code is 01.48.91.
I only sell swarms and queen bees, not honey — am I still under 01.48.30?
Yes, 01.48.30 includes the propagation of bees for sale. Producing and selling swarms or queens is part of apiculture, not a separate activity, even when you do not sell honey.
I produce beeswax, propolis, and royal jelly rather than honey — is it still 01.48.30 or a different code?
Always 01.48.30. The class covers all hive by-products: beeswax, propolis, bee venom, and honeycomb, in addition to honey. For other farmed insects, such as silkworms, the code changes to 01.48.40.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 01.49.30— Apicoltura(corrispondenza diretta)